000			01552nab a2200277 c 4500
003			ES-MaIEF
005			20190404141307.0
007			ta
008			190403t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_943682 _aToder, Eric Jay
245			_aHarry Grubert's evolving views on international tax policy _c Eric Toder
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aHarry Grubert made important contributions to our thinking about international tax policies. He identified the numerous margins on which corporate tax systems could distort behavior in a global economy and estimated the relative costs of these distortions. His views evolved over time from support of worldwide taxation of U.S. multinationals to favoring a territorial system with a minimum tax on super-normal returns and a shift in taxation from the corporate to the shareholder level. His research greatly influenced corporate reforms in the Tax Cuts and Jobs Act of 2017 (TCJA), although he no doubt would have differed with many of the Act's details.
650		4	_948454 _aSOCIEDADES
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_948067 _aPOLITICA FISCAL
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_942888 _aESTADOS UNIDOS
773	0		_9159860 _oOP 233/2019/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 72, n. 1, March 2019, p. 193-214
942			_cART
999			_c140328 _d140328